Okla. Stat. tit. 47, § 47-1132v2: Vehicle registration fees - Assessment - Computation

A. For all vehicles, unless otherwise specifically provided by

the Oklahoma Vehicle License and Registration Act, a registration

fee shall be assessed at the time of initial registration by the

owner and annually thereafter, for the use of the avenues of public

access within this state in the following amounts:

1. For the first through the fourth year of registration in

this state or any other state, Eighty-five Dollars ($85.00);

2. For the fifth through the eighth year of registration in

this state or any other state, Seventy-five Dollars ($75.00);

3. For the ninth through the twelfth year of registration in

this state or any other state, Fifty-five Dollars ($55.00);

4. For the thirteenth through the sixteenth year of

registration in this state or any other state, Thirty-five Dollars

($35.00); and

5. For the seventeenth and any following year of registration

in this state or any other state, Fifteen Dollars ($15.00).

The registration fee provided for in this subsection shall be in

lieu of all other taxes, general or local, unless otherwise

specifically provided.

On and after January 1, 2022, if a physically disabled license

plate is issued pursuant to paragraph 3 of subsection B of Section

1135.1 of this title, any registration fee required for such license

plate and the fee required pursuant to this subsection shall be

remitted at the same time and subject to a single registration

period. Upon receipt of a physically disabled license plate, the

standard issue license plate must be surrendered to Service Oklahoma

or the licensed operator. The physically disabled license plate

must be properly displayed as required for a standard issue license

plate and will be the sole license plate issued and assigned to the

vehicle. Service Oklahoma shall determine, by rule, a method for

making required fee adjustments when a physically disabled license

plate is obtained during a twelve-month period for which a

registration fee has already been remitted pursuant to this

subsection. The combination of fees in a single remittance shall

not alter the apportionment otherwise provided for by law.

B. For all-terrain vehicles and motorcycles used exclusively

for use off roads or highways purchased on or after July 1, 2005,

and for all-terrain vehicles and motorcycles used exclusively for

use off roads or highways purchased prior to July 1, 2005, which the

owner chooses to register pursuant to the provisions of Section

1115.3 of this title, an initial and nonrecurring registration fee

of Eleven Dollars ($11.00) shall be assessed at the time of initial

registration by the owner. Nine Dollars ($9.00) of the registration

fee shall be deposited in the Oklahoma Tax Commission Reimbursement

Fund through December 31, 2022, and beginning January 1, 2023, this

fee shall be deposited in the Service Oklahoma Reimbursement Fund.

Two Dollars ($2.00) of the registration fee shall be retained by the

licensed operator. The fees required by subsection A of this

section shall not be required for all-terrain vehicles or

motorcycles used exclusively off roads and highways.

C. For utility vehicles used exclusively for use off roads or

highways purchased on or after July 1, 2008, and for utility

vehicles used exclusively for use off roads or highways purchased

prior to July 1, 2008, which the owner chooses to register pursuant

to the provisions of Section 1115.3 of this title, an initial and

nonrecurring registration fee of Eleven Dollars ($11.00) shall be

assessed at the time of initial registration by the owner. Nine

Dollars ($9.00) of the registration fee shall be deposited in the

Oklahoma Tax Commission Reimbursement Fund through December 31,

2022, and beginning January 1, 2023, this fee shall be deposited in

the Service Oklahoma Reimbursement Fund. Two Dollars ($2.00) of the

registration fee shall be retained by the licensed operator. The

assessed at the time of initial registration by the owner. Nine

Dollars ($9.00) of the registration fee shall be deposited in the

Oklahoma Tax Commission Reimbursement Fund through December 31,

2022, and beginning January 1, 2023, this fee shall be deposited in

the Service Oklahoma Reimbursement Fund. Two Dollars ($2.00) of the

registration fee shall be retained by the licensed operator. The

fees required by subsection A of this section shall not be required

for utility vehicles used exclusively off roads and highways.

D. There shall be a credit allowed with respect to the fee for

registration of a new vehicle which is a replacement for:

1. A new original vehicle which is stolen from the

purchaser/registrant within ninety (90) days of the date of purchase

of the original vehicle as certified by a police report or other

documentation as required by Service Oklahoma; or

2. A defective new original vehicle returned by the

purchaser/registrant to the seller within six (6) months of the date

of purchase of the defective new original vehicle as certified by

the manufacturer.

The credit shall be in the amount of the fee for registration

which was paid for the new original vehicle and shall be applied to

the registration fee for the replacement vehicle. In no event will

the credit be refunded.

E. Upon every transfer or change of ownership of a vehicle, the

new owner shall obtain title for and, except in the case of salvage

vehicles and manufactured homes, register the vehicle within thirty

(30) days of change of ownership and pay a transfer fee of Fifteen

Dollars ($15.00) in addition to any other fees provided for in the

Oklahoma Vehicle License and Registration Act. No new decal shall

be issued to the registrant. Thereafter, the owner shall register

the vehicle annually on the anniversary date of its initial

registration in this state and shall pay the fees provided in

subsection A of this section and receive a decal evidencing such

payment. Provided, used motor vehicle dealers shall be exempt from

the provisions of this section.

F. In the event a new or used vehicle is not registered, titled

and tagged within thirty (30) days from the date of transfer of

ownership, the penalty for the failure of the owner of the vehicle

to register the vehicle within thirty (30) days shall be One Dollar

($1.00) per day, provided that in no event shall the penalty exceed

One Hundred Dollars ($100.00). No penalty shall be waived by

Service Oklahoma or any licensed operator except as provided in

subsection C of Section 1127 of this title, or when it can be shown

the vehicle was stolen as certified by a police report or other

documentation as required by the Oklahoma Tax Commission. Of each

dollar penalty collected pursuant to this subsection:

1. Twenty-one cents ($0.21) shall be apportioned as provided in

Section 1104 of this title;

2. Twenty-one cents ($0.21) shall be retained by the licensed

operator; and

3. Fifty-eight cents ($0.58) shall be deposited in the General

Revenue Fund.